[2025] KEHC 5236 (KLR)

[2025] KEHC 5236 (KLR)

The court found that there were significant anomalies in the record regarding the date and communication of the delivery of the taxing master's ruling. The ruling was scheduled for 23rd July 2024, but the taxing master was on leave, and the CTS was only updated later to indicate the ruling was delivered. There was...

Source-derived case information.

Citation
[2025] KEHC 5236 (KLR)
Parties
Appellant: The Estate of Paul Njoroge Muita; Appellant: Wainaina Kabubi Muita; Respondent: Frederick Oresmus Gitahi
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Civil Appeal 748 of 2007
Procedural Posture
Civil Appeal / Ruling on Application for Stay of Execution and Extension of Time
Outcome
Application partly allowed.
Judges
SN Mutuku
Legal Topics
Taxation of Costs, Extension of Time, Stay of Execution, Notice of Objection
Source Language
en
Civil Procedure Taxation of Costs Extension of Time Stay of Execution Notice of Objection

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Parties

The Estate of Paul Njoroge Muita

Appellant

Wainaina Kabubi Muita

Appellant

Frederick Oresmus Gitahi

Respondent

Procedural Posture

Civil Appeal / Ruling on Application for Stay of Execution and Extension of Time

  1. 1 Whether the applicant is entitled to an extension of time to file a notice of objection to the taxing master's decision.
  2. 2 Whether the applicant is entitled to a stay of execution of the certificate of taxation pending determination of the application.
  3. 3 Whether the anomalies in the delivery and communication of the ruling justify the delay in filing the notice of objection.

Ratio Decidendi

The court found that there were significant anomalies in the record regarding the date and communication of the delivery of the taxing master's ruling. The ruling was scheduled for 23rd July 2024, but the taxing master was on leave, and the CTS was only updated later to indicate the ruling was delivered. There was no clear evidence as to when the ruling was actually delivered or whether parties were present. Due to these irregularities, the court could not conclusively determine when the time for filing a notice of objection began to run. In the interests of justice and exercising its discretion, the court allowed the application for stay of execution and extension of time to file the...

Court Disposition

Application partly allowed.

Orders

  • Stay of execution of the respondent's certificate of taxation dated 9th September 2024 is granted pending determination of the application.
  • Leave for extension of time is granted; the 2nd appellant's notice of objection dated 4th September 2024 is deemed duly filed and to be placed before the taxing master for response.